State Council, Circular on the Implementation of Transitional Preferential Enterprise Income Tax Policies
国务院关于实施企业所得税过渡优惠政策的通知
State Council issues transitional preferential tax policies in view of the implementation of the PRC Enterprise Income Tax Law.
Issue: February 2008
CLP Reference: 3230/07.12.26
Promulgated: 26 December 2007
Keywords (click to search):
PRC Enterprise Income Tax Law
transitional preferential enterprise income tax policies
Issued: December 26 2007
Main Contents: Beginning from January 1 2008, enterprises that were previously subject to the preferential policy of low tax rates shall undergo a gradual transition to the statutory tax rate within five years after the implementation of the PRC Enterprise Income Tax Law (New Tax Law). The applicable tax...
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